0216 (Franchise Taxes)ORDINANCE NO. 216
AN ORDINANCE OF THE CITY OF OKEECHOBEE, FLORIDA, LEVYING,
ESTABLISHING, AND IMPOSING A GRADUATED TAX ON PURCHASES OF
ELECTRICITY, BOTTLED GAS, AND LOCAL TELEPHONE SERVICE; PROVIDING
FORPENALTIES FOR THE VIOLATION OF THIS ORDINANCE AND REPEALING
ALL ORDINANCES INSOFAR AS THE SAME ARE CONFLICTING HEREWITH.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY of OKEECHOBEE,
FLORIDA, AS FOLLOWS:
SECTION 1: There is hereby levied by the City of Okeechobee,
in Okeechobee County, Florida, on each and every purchase in
said City of electricity, bottled gas (natural or manufactured),
and local telephone service, a tax based upon the charge made
by the seller thereof, as follows, to -wit:
10% on the first $25.00
5% on the next $50.00 or fraction thereof
1% on the balance of all charges over $75.00 in amount,
which tax shall, in every case, be paid by the purchaser, for
the use of said City, to the seller of such electricity, gas or
telephone service at the time of paying the charge therefor to
the seller thereof, but not less often than monthly.
SECTION 2: It shall be the duty of every seller of elec-
tricity, bottled gas (natural or manufactured) or local telephone
service, to collect from the purchaser, for the use of said City,
the tax hereby levied at the time of collecting price charged
for each transaction, and to report and pay over, on or before
the fifteenth day of each calendar month, unto the City Clerk
of said City, all such taxes levied and collected during the
proceeding calendar month. It shall be unlawful for any seller
to collect the price of any purchase of electricity, bottled
gas (natural or manufactured), or telephone service, without at
the same time collecting the tax hereby levied in respect to
such purchase or purchases, unless such seller shall elect to
assume and pay such tax without collecting the same from the
(2)
purchaser. Any seller failing to collect such tax at the time
of collecting the price of any sale, where the seller has not
elected to assume and pay such tax, shall be liable to said
City for the amount of such tax in like manner as if the same
had been actually paid to the seller, and the Mayor of said City
shall cause to be brought all suits and actions and to take all
proceedings in the name of said City as may be necessary for the
recovery of such tax; PROVIDED, HOWEVER, that the seller shall
not be liable for the payment of such tax upon uncollected bills.
If any purchaser shall fail, neglect, or refuse to pay to the
seller, the seller's said charge, and the tax hereby imposed and
as hereby required, on the account of the purchase for which such
charge is made, or either, the seller shall have and is here-
by vested with the right, power, and authority to immediately
discontinue further service to such purchaser until the tax and
the seller's bill shall have been paid in full.
SECTION 3: Each and every seller of electricity, bottled
gas (natural or manufactured), and local telephone service shall
keep complete records showing all sales in said City of such
commodities or service, which records shall show the price
charged upon each sale, the date thereof, and the date of payment
therefor, and said records shall be kept open for inspection
by the duly authorized agents of said City during business
hours on all business days, and said duly authorized agents of
said City shall have the right, power and authority to make such
transcripts thereof during such times as they may desire.
SECTION 4: The United States of America, State of Florida,
and political subdivisions and agencies thereof are hereby
exempted from payment of the taxes by this ordinance. Said tax
shall not apply to long distant telephone service, or to coin box
telephones.
(3)
SECTION 5: In all cases where the seller of electricity,
bottled gas (natural or manufactured), or local telephone
service collects the price thereof at monthly periods, the tax
hereby levied may be computed on the aggregate amount of
purchases during such period, provided that the amount of tax
to be collected shall be the nearest whole cent to the amount
computed.
SECTION 6: Any purchaser wilfully failing or refusing to
pay the tax hereby imposed, where the seller has not elected
to assume and pay such tax, and any seller violating the
provisions hereof, or any officer, agent, or employee of any
seller violating the provisions hereof, shall, upon conviction,
be subject to a fine of not more than One Hundred Dollars
($100.00), or imprisonment in the City Jail for not more than
ten (10) days, or both, such fine and imprisonment for each
and every violation, in the discretion of the judge of the
municipal court.
SECTION 7: In the event any section, paragraph, sentence,
clause, or portion of this ordinance shall, for any reason
be held unconstitutional, invalid or ineffective, the same
shall not repeal, nullify, or in any wise affect any other
section, paragraph, sentence or portion of this ordinance.
SECTION 8: All ordinances and parts of ordinances, in so
far as the same are in conflict herewith shall be and the same
are hereby repealed.
SECTION 9: Upon its passage, this ordinance shall become
effective and applicable to bills rendered on or after October
27, 1945.
(4)
PASSES in regular session on second and final reading on
this the 8 day of October, 1945.
Attest: /s/ Lorena Pearce
City Clerk
/s/ Huh Chandler
President of City Council
/s/ H. H. Raulerson
Mayor